AGENCY: Utah State Tax Commission. Processing Division

SERIES: 17065
TITLE: Sales tax files, miscellaneous
DATES: 1979-
ARRANGEMENT: Alphabetical by taxpayer name

DESCRIPTION: These are files for individuals and businesses that never completed the application for a sales tax license. These files include sales tax adjustment form, special application, license and sales tax return, audit summary sheets, audit work papers, temporary sales tax license/special return, and correspondence. Information includes the date the temporary license was issued, the temporary license number, the type of sales activity, the amount of cash deposit, the taxpayer's name and address, the date the tax was due, the amount due, the name of the auditor, the amount of audit adjustment, and the reasons for the adjustment.

RETENTION

Retain for 6 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

These records are in Archives' permanent custody.

APPROVED: 03/1987

FORMAT MANAGEMENT

Paper: Retain in Office for 3 years and then transfer to Agency Record Center. Retain in Agency Record Center for 3 years and then destroy.

APPRAISAL

Administrative Fiscal

These records are needed to establish the taxpayer's pattern of compliance with the tax laws. Routine correspondence and duplicate material should be weeded out on a regular basis to make room for substantive information. Audit records are needed to determine if a pattern of noncompliance exists. Two previous audits are sufficient for these purposes. However, if a business closes, the record only has to be kept for the audit period which is three years. In collection cases, the information is needed for compliance and as an information source for assets and income. Uncollectible accounts are needed if financial status changes. UCA 59-1-401, UCA 59-12-107 states general limitation for a period of 6 years.

PRIMARY DESIGNATION

Protected. UCA_63G-2-305(2)_(2008)

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